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Bombay High Court Quashes Reassessment Notice Against Bank in Income Tax Case for Lack of Fresh Material. Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Held Invalid as Assessing Officer Had Already Considered Exemption Claim During Original Assessment.

The petitioner, State Bank of India, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 30.03.2001 issued...

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Karnataka High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act Due to Lack of Tangible Material and Mere Change of Opinion. Reopening of Assessment After Full Disclosure and Acceptance of Logo Fee as Revenue Expenditure in Previous Years Held Impermissible.

The writ petition was filed by the assessee, a limited company manufacturing kitchen appliances, challenging a notice dated 11.02.2014 issued under Se...

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Bombay High Court Allows Petition Challenging Policy Circulars in SEIS Benefits Case — Circulars Imposing Additional Conditions for Service Providers Held Ultra Vires. Shipping Agent Entitled to SEIS Benefits as Service Provider Under Foreign Trade Policy.

The petitioner, Atlantic Shipping Private Limited, a shipping agent providing port services and logistical support to foreign clients, challenged the ...

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Bombay High Court Allows Revenue's Appeal in Transfer Pricing Case Due to Non-Application of Mind by ITAT. Tribunal's order set aside for failing to consider the TPO's detailed analysis and rejecting comparables without proper reasoning under Section 92C of the Income Tax Act, 1961.

The appeal was filed by the Pr. Commissioner of Income Tax - 6 under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appe...

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Gujarat High Court Reduces Compensation by 50% in Motor Accident Claim Due to Contributory Negligence of Deceased Driver. Deceased's failure to place warning signs after tyre puncture on highway contributed to accident, leading to apportionment of liability under Motor Vehicles Act, 1988.

The case arises from a motor accident claim filed by the legal heirs of Sunil Samharu Yadav, who died in a road accident on 19.05.2013. The deceased w...

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High Court of Karnataka Dismisses Contempt Petition and Writ Petitions in Land Acquisition Dispute — No Willful Disobedience Found. Court held that the acquisition proceedings under the Karnataka Urban Development Authorities Act, 1987 were valid and the petitioner failed to establish contempt.

The case involves a contempt petition (CCC No. 655/2023) filed by Chamundeshwari Nagara Sarvodaya Sangha against Sri Dinesh Kumar, Commissioner of Mys...

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Bombay High Court Dismisses Section 34 Petitions Challenging Arbitral Awards in Development Agreement Dispute. Court upholds arbitrator's findings on breach of contract and quantum of damages, rejecting grounds of patent illegality and public policy.

The petitioners, Pradyuman Kumar Sharma and Kuber Planters Limited, filed four arbitration petitions under Section 34 of the Arbitration and Conciliat...

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Supreme Court Upholds High Court's Direction to Consider Candidates with Criminal Cases for Police Constable Posts. Screening Committee Must Apply Mind to Nature of Offences and Acquittal Under Standing Order No.398/2010, Not Mechanically Reject Based on Criminal Involvement.

The dispute arose from the rejection of candidates' applications for the post of Constable in Delhi Police due to their involvement in criminal cases,...

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Bombay High Court Allows Advocate's Appeal for Legal Fees from Municipal Corporation - Held that Advocate is Entitled to Fees as per Contract and Quantum Meruit for Services Rendered.

The appellant, an advocate practicing in Nashik, filed a suit for recovery of legal fees from the Nashik Municipal Corporation (respondent No.1) and i...